asked the Minister for Finance if he will review the case of a person (details supplied) in County Cork who is a deserted wife.
Written Answers. - Taxation of Allowance.
369.
The Revenue Commissioners have advised me that, in addition to her earnings from employment, the taxpayer has since the year 1981-82 been in receipt of a deserted wife's allowance. The amounts received by way of deserted wife's allowance are, under existing law, chargeable to income tax. In accordance with standard practice the tax is collected by restricting the tax-payer's tax-free allowances by the amount of the allowance which is then paid without deduction of tax.
The taxpayer first revealed that she was in receipt of a deserted wife's allowance in a return of income dated 9 April 1984. Her tax-free allowances under PAYE were not restricted to take account of this allowance for any year prior to 1983-84.